Abstract
This paper proposed two techniques that can improve coding efficiency in the enhancement layer of FGS. First is a method to decide the dynamic range of residue with reference to the base layer and to cut down the number of bits being candidate for coding. Second is a method to code binary symbols as they are, at lowest bit plane where coding efficiency becomes especially worst, and not to output marker codes of MPEG-4. Proposed method can improve the coding efficiency of conventional FGS by about 2%.